ten11-10a1.pdf

ETA Advisory File Text

Attachment A Summary of National Unemployment Insurance UI Tax Performance Data for Calendar Year CY 2009 Summary of National UI Tax Performance Data Selected Data from State Employment Training Administration ETA 581 Reports CY Ending December 31 2009 Subject Employers National Totals Contributory Employers Reimbursing Employers Total Employers Totals as of 12 31 2008 7 603 129 99 626 7 702 755 Totals as of 12 31 2009 7 508 603 100 894 7 609 497 Change during CY 2009 94 526 1 268 93 258 Status Determination Promptness Computed Measures CMs 1-4 Detailed on ETA Web Site Table 1 Determinations 90 Days or Fewer 180 Days or Fewer New Employers 796 725 84.7 90.4 Successor Employers 100 116 62.8 75.8 Employer Report Filing - CMs 5-10 Detailed on ETA Web Site Tables 2-3 Filed Timely Secured Resolved Contributory Employers 88.8 92.6 96.4 Reimbursing Employers 1 93.1 97.9 100.2 Collections Activity CMs 11-16 Detailed on ETA Web Site Tables 4-9 Paid Timely of Receivables Declared Uncollectible Doubtful of Amt. Due Remaining Unpaid at Year End Contributory Employers 2 90.7 1.4 2.8 Reimbursing Employers3 83.9 0.5 5.0 Receivables Delinquency Detailed on ETA Web Site Tables 6-9 Beginning Bal 1 1 09 Ending Bal 12 31 09 Removed due to Uncollectible Age -2009 Contributory Employers 772 806 609 803 876 690 394 809 741 Reimbursing Employers 70 511 546 164 464 793 17 319 230 Total Receivables 843 318 155 968 341 483 412 128 971 National Audit Activity CY 2009 Detailed on ETA Web Site Tables 10-13 Field Audits Completed 4 108 147 Audit Penetration Objective 2 1.4 Large Emp. Audits completed 5 3 463 of Completed Audits that were Large 2.3 Number of Change Audits 49 023 of Audits Resulting in Changes 45.3 Total Wages Audited pre-audit 60 963 400 481 of Total Wages Audited - Annualized 1.2 Total Wages Changed 4 135 895 232 of Total Wages Changed 6.8 Total Wages Under Reported 3 279 120 322 Contributions Under Reported 39 892 088 Total Wages Over Reported 856 774 910 Contributions Over Reported 6 064 184 Total Wages Audited post-audit 63 385 745 893 Gross Change contributions 45 956 272 Average Time Per Audit 7.6 Hours Average Quarters Audited 4.5 Quarters Employees discovered in audits that had been misclassified as independent contractors 191 765 Footnotes 1 Computations exclude Massachusetts MA since MA did not report data for this item for the entire CY 2009. 2 3 4 5 Computation for Paid Timely excludes unreliable data from Colorado. Computation for Paid Timely excludes unreliable data from Colorado and the Virgin Islands. The Employment Security Manual ESM requires states to audit 2 of the count of contributing employers taken on 9 30 of the preceding year. Using this formula the national objective was 151 498 audits for CY 2009. The ESM requires that 1 of the above 2 audit objective qualify as large employer audits which computes to 1 515 audits.